loss on sale of asset investing

dividend income investing

interest income investing
finance cost paid on debenture financing
gain on sale of investment investing
depriciation on fixed assets operating
amortization expenses operating
cash flow from operating activities=269244+95780-26000-35000+12000-
45000+85000+110000
=466024
Explanation:
Depriciation although operating item but does not result into outflow of cash.
since it has been deducted to arrive at the figure of net profit before taxes the
same must be added to arrive at cash flows. Similarly we shall treat
amortizatiin expenses.
depriciation vs amortization
depriciation word is used for tangible assets (as 10)
amortization is for intangible assets (as 26)